Existing law allows specified persons to withhold from a contractor or subcontractor no more than 150% of the disputed amount if there is a good faith dispute over the amount due on a contract payment. This bill would exclude the amount of specified claims from being considered disputed amounts, as provided.
The Personal Income Tax Law provides for various deductions in computing the income that is subject to the taxes imposed by that law including in modified conformity with federal tax law, a deduction for that portion of medical expenses that is more than 7.5% of adjusted gross income. Self-employed individuals may deduct health insurance premiums for medical expenses incurred by the taxpayer in lieu of the itemized deduction for medical expenses. This bill, for taxable years beginning on or after January 1, 2014, would allow a deduction from gross income under the Personal Income Tax Law for the amounts paid or incurred by a taxpayer during the taxable year for medical insurance for medical care, as defined, and for transportation for and essential to that medical care, as provided. The bill would not allow as an itemized deduction, an amount allowed as a deduction from gross income as provided in the bill. This bill would take effect immediately as a tax levy.
This measure urges the President of the United States of America to use his executive powers to call for the release of Marine Sergeant Andrew Tahmooressi from prison in Mexico.
The Personal Income Tax Law authorizes various deductions in computing income that is subject to tax under that law. This bill would, for taxable years beginning on or after January 1, 2014, allow a deduction in connection with health savings accounts in conformity with federal law. In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of, an eligible individual, as defined, to a health savings account of that individual, as provided. This bill would, for taxable years beginning on or after January 1, 2014, also provide related conformity to that federal law with respect to the allowance of rollovers from Archer Medical Savings Accounts, health flexible spending arrangements, or health reimbursement accounts to a health savings account, and penalties in connection therewith. This bill would take effect immediately as a tax levy.
Existing law imposes weight fees on the registration of commercial motor vehicles and provides for the deposit of net weight fee revenues into the State Highway Account. Existing law provides for the transfer of certain weight fee revenues from the State Highway Account to the Transportation Debt Service Account to reimburse the General Fund for payment of debt service on general obligation bonds issued for transportation purposes. Existing law also provides for the transfer of certain weight fee revenues to the Transportation Bond Direct Payment Account for direct payment of debt service on designated bonds, which are defined to be certain transportation general obligation bonds issued pursuant to Proposition 1B of 2006. This bill, notwithstanding these provisions or any other law, effective January 1, 2016, would prohibit weight fee revenue from being transferred from the State Highway Account to the Transportation Debt Service Fund or to the Transportation Bond Direct Payment Account, and from being used to pay the debt service on transportation general obligation bonds.
Under existing law, in any action for damages for the publication of a libel in a newspaper or of a slander by a radio broadcast, the plaintiff is required to recover no more than special damages unless a correction is demanded and the correction is not published or broadcast. If a correction is demanded and the correction is not published or broadcast in a specified manner in the newspaper or on the broadcasting station, existing law authorizes the plaintiff to recover general, special, and exemplary damages provided certain requirements are met. The bill would expand these provisions to additionally include libel in a periodical or other medium, either in print or electronic form.
The California Global Warming Solutions Act of 2006 designates the State Air Resources Board as the state agency charged with monitoring and regulating sources of emissions of greenhouse gases. The state board is required to adopt a statewide greenhouse gas emissions limit equivalent to the statewide greenhouse gas emissions level in 1990 to be achieved by 2020, and to adopt rules and regulations in an open public process to achieve the maximum, technologically feasible, and cost-effective greenhouse gas emissions reductions. The act authorizes the state board to include the use of market-based compliance mechanisms. Existing state board regulations require specified entities to comply with a market-based compliance mechanism beginning January 1, 2013, and require additional specified entities to comply with that market-based compliance mechanism beginning January 1, 2015. This bill instead would exempt categories of persons or entities that did not have a compliance obligation, as defined, under a market-based compliance mechanism beginning January 1, 2013, from being subject to that market-based compliance mechanism through December 31, 2020. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law requires that every individual with exceptional needs, as defined, who is eligible, be provided with educational instruction, services, or both, at no cost to his or her parent or guardian or, as appropriate, to him or her. A free appropriate public education is required to be made available to individuals with exceptional needs in accordance with the federal Individuals with Disabilities Education Act and regulations adopted pursuant to that act. The federal Individuals with Disabilities Education Act authorizes a United States district court, in its discretion, to award reasonable attorney's fees as part of costs to a prevailing party who is the parent of a child with a disability in certain actions or proceedings, or to a prevailing state educational agency or local educational agency against the attorney of a parent in certain circumstances. State law references the attorney's fees provisions of the federal Individuals with Disabilities Education Act. This bill would make nonsubstantive changes to the state law reference to the attorney's fees provisions of the federal Individuals with Disabilities Education Act.
Existing law requires each pupil completing grade 12 to satisfy certain requirements as a condition of receiving a diploma of graduation from high school. These requirements include the successful passage of the high school exit examination and the completion of designated coursework in grades 9 to 12, inclusive. The coursework requirements include the completion of at least 2 courses in mathematics. Existing law authorizes the governing board of a school district to adopt additional coursework requirements. This bill would authorize the governing board of a school district that requires more than 2 courses in mathematics for graduation to award a pupil up to one mathematics course credit for successfully completing an approved computer science course, as provided.
Existing law generally requires a trustee to allocate money received from an entity to income. However, existing law requires a trustee to allocate to principal money received from an entity that is a regulated investment company or a real estate investment trust if the money distributed is a capitol gain dividend for federal income taxes. Existing law also requires an allocation to principal of money received in total or partial liquidation of an entity. Existing law provides that money is to be treated as received in partial liquidation to the extent the amount received from the distributing entity is attributable to the proceeds from a sale by the distributing entity, or by the distributing entity's subsidiary or affiliate, of a capital asset, as defined. This bill would provide that an allocation to principal of money received in total or partial liquidation of an entity does not include a net short-term capital gain distribution from a regulated investment company or a real estate investment trust. This bill would declare that it is to take effect immediately as an urgency statute.
